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Bare Acts

The Maharashtra Entertainments Duty Act

maharashtra · 1923

  • S. 1Short title, extent and operation.
  • S. 2Definitions.
  • S. 3Duty on payments for admission to entertainments.
  • S. 3ADuty on Complimentary tickets.
  • S. 3AASurcharge on payment for admission on entertainment duty payable or on lump sum duty.
  • S. 4Method of levy.
  • S. 4ADeleted
  • S. 4BAssessment of entertainments duty.
  • S. 4CRemission or refund in respect of machine in video games parlour remaining inoperative and unproductive.
  • S. 4DRemission or refund in respect of a car Go-carting centre, remaining inoperative and unproductive.
  • S. 4ECollection of duty on cable television through public auction or agent.
  • S. 5Punishment for non- compliance with section 4.
  • S. 5APunishment for non- compliance with other provisions.
  • S. 6Entertainments for charitable or educational purposes exempted; exemption by State Government.
  • S. 7Power to make rules.
  • S. 8Power to enter place of entertainment for purposes of the Act.
  • S. 9Recoveries.
  • S. 9ACompounding of offences.
  • S. 9BInterest payable on failure to pay duty and composition sum.
  • S. 9CRefund of excess duty paid.
  • S. 9DRecommendation of suspend or cancel licence.
  • S. 10Delegation of powers by the State Government.
  • S. 10AAppeal and Revision.
  • S. 11Bar of certain proceedings.
  • S. 12Limitation.
  • S. 13Prohibition of levy of tax on entertainments by local authorities.
  • S. 14Repeal and Savings.
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